Audit & Beyond December 2018

Smaller entity audit

International Standards on Auditing for smaller and less complex entities are rising up the agenda.

Enhancing Competition

The UK statutory audit market may work well as a whole, but reforms are needed to enhance both this and audit quality, says Nigel Sleigh-Johnson

Focus on being informed: Enhanced audit of pension balances and disclosures

Enhance the effectiveness and quality of the audit of pension balances and disclosures with practical tips and technical insights from Josephine Lunt and Helen Perkins

John Selwood's audit clinic

John tackles some tricky topics, including external property valuations and appropriate levels of audit engagement partner involvement.

Firm eligibility

Threats to the objectivity and independence of a firm can relate to its eligibility as a registered auditor.

Reporting on the uncertain: disclosures in annual reports and accounts

Brexit-related disclosures in annual reports and accounts from some of the largest UK companies may be helpful to smaller audit entities and firms.

Assurance mapping

Highlight the value of assurance by demonstrating the benefits of assurance maps, with practical tips from Amarjit Atkar and John Ward